2000 (10) TMI 371 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the appeal, allowing Modvat credit to the appellants. The Revenue's appeal was rejected as there was no discrepancy in the documents used by the appellants to avail the credit, despite issues with the dealer's authorization to issue invoices. The appellants were not penalized for the dealer's fault.